COtax_creditflat_per_job

Enterprise Zone Enhanced Rural New Employee Tax Credit

CO-EZ-NEC-RUR · Colorado

Summary

Additional tax credit of $2,000 per net new employee (FTE) when employment is in an Enhanced Rural Enterprise Zone. Stacks on top of the base CO-EZ-NEC ($1,100/job), for a total of $3,100/job/year in Enhanced Rural EZs.

Benefit

Percentage: —
Flat: $2,000 per job
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

local_approval_requiredEZ administrator (one of 16 OEDIT-designated administrators) must pre-certify the qualifying activity (investment / hire / training / health-insurance contribution / R&D activity / contribution donee) before the credit is realizable. Procedural.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

enterprise_zone — · Enhanced Rural Enterprise Zones (subset of EZ)

Tags (4)

reported_on_form: DR_1366
oedit_refund_certificate_path: When OEDIT issues a refund certificate (typically tied to CO-CHIPS-REFUNDABLE participation), post-certificate credits are claimed via DR 1370 as refundable; pre-certificate carryforwards remain on DR 1366.
refund_certificate_form: DR_1370
pte_distribution_form: DR_0078A

Tax bases

corporate_income_taxprimary

Approval requirements (1)

requiredCO Enterprise Zone administrator certification — EZ administrator (one of 16 OEDIT-designated regional administrators, see qualified_intermediaries) pre-certifies the activity before the credit is realizable.

Program relationships (2)

Mutually ExclusiveCO-RJS — Rural Jump-Start Tax Credit
RJS prohibits stacking with the Enhanced Rural EZ NEC for the same New Hires.
StackableCO-EZ-NEC — Enterprise Zone New Employee Tax Credit
Enhanced Rural EZ NEC ($2,000/job) is claimed in addition to the base EZ NEC ($1,100/job) when the location is in an Enhanced Rural EZ. Combined: $3,100/job/year.

Source

https://oedit.colorado.gov/enterprise-zone-new-business-facility-employee-tax-credit

§ 39-30-105.1, C.R.S.

Last verified: 2026-04-26

Stacks with CO-EZ-NEC. EXPLICITLY MUTUALLY EXCLUSIVE with CO-RJS for the same New Hires. The Enhanced Rural designation is determined by OEDIT (subset of the standard EZ map).